T2200: Declaration of Conditions of Employment
If your employer required you to pay for certain work-related expenses out of your own pocket, they’ll provide you with a completed and signed T2200: Declaration of Conditions of Employment form. You’ll need to use the information found on your T2200 to claim your employment expenses on the federal T777: Statement of Employment Expenses form in H&R Block’s tax software.
Note: If you’re a resident of Québec, your employer will provide you with a completed TP-64.3-V: General employment conditions form instead.
The T2200 includes information about your employment conditions and details on the following work-related expenses that you might have been required to pay:
- Travel expenses
- Motor vehicle expenses
- Expenses for office rent and/or work space in the home
- Salary expenses for employing an assistant
- Employment supplies
Note: Be sure to keep your completed T2200 on file in case the Canada Revenue Agency (CRA) asks to see it at later. As a rule, the CRA recommends that you keep supporting documents, like your T2200, for at least 6 years after you file your return.
If you worked from home due to COVID-19, you can claim a deduction for related expenses you paid if:
You paid for these expenses and weren’t reimbursed by your employer
You worked from home for at least 50% of the time for at least one month (4 weeks without interruption)
Temporary fixed rate method
You can claim $2 for each day you worked from home (excluding holidays, sick days, and vacation), up to a maximum of $400. Your employer won’t need to complete the T2200S form for you.
You can claim the cost of your eligible expenses (such as office supplies, home internet access fees, work-related long distance calls, etc.). If you choose to use this method, your employer will need to complete the T2200S form for you. In both cases, complete the Statement of employment expenses (T777 & T777S) form (or Employment expenses (T777, T777S, TP-59-V, TP-78-V, TP-78.4-V, TP-75.2-V, TP-64.3-V) form) in the software to claim your employment expenses.